This legislation has been repealed. Do not cite it as law in force.
s 70 Appointment of receiver to be notified to the Director General
(1) Where a receiver is appointed of the property of a licensed manufacturer or importer the receiver shall give notice thereof to the Director General within fourteen days thereafter, and shall before disposing of any of the assets of the licensed manufacturer or importer set aside such sum out of the assets as appears to the Director General to be sufficient to provide for any sales tax that is or will thereafter become payable in respect of the goods that have been sold or manufactured by the licensed manufacturer or importer before the appointment of the receiver, and shall pay such sales tax.
(2) A person appointed as receiver who fails to give notice to the Director General within the time specified in subsection (1) or fails to provide for payment of the sales tax as required by that subsection shall be personally liable for any sales tax that is or becomes payable as aforesaid.
(2A) Any receiver who fails to comply with subsection (1) shall be guilty of an offence against this Act and shall be liable to a fine not exceeding ten thousand ringgit.
(3) Where two or more persons are appointed receivers the obligations and liabilities attaching to a receiver under this section shall attach to all such persons jointly and severally, subject to a right of contribution between themselves as in cases of contract.
Malay text (authoritative)
Pelantikan penerima hendaklah diberitahu kepada Ketua Pengarah
(1) Jika seorang penerima dilantik bagi harta seorang pengilang berlesen atau pengimport, penerima itu hendaklah memberi notis mengenainya kepada Ketua Pengarah dalam tempoh empat belas hari kemudiannya dan sebelum melupuskan mana-mana aset pengilang berlesen atau pengimport itu, penerima itu hendaklah mengasingkan daripada aset itu sejumlah wang yang ternyata pada Ketua Pengarah cukup untuk memperuntukkan cukai jualan yang kena dibayar atau yang akan kemudian daripada itu kena dibayar berkenaan dengan barang-barang yang telah dijual atau dikilang oleh pengilang berlesen atau pengimport itu sebelum pelantikan penerima itu, dan hendaklah membayar cukai jualan itu.
(2) Seseorang yang dilantik sebagai penerima yang tidak memberi notis kepada Ketua Pengarah dalam tempoh yang dinyatakan dalam subseksyen (1) atau yang tidak memperuntukkan bayaran cukai jualan sebagaimana yang dikehendaki oleh subseksyen itu bertanggungan sendiri bagi apa-apa cukai jualan yang kena atau genap masanya dibayar seperti yang disebut terdahulu.
(2A) Mana-mana penerima yang tidak mematuhi subseksyen (1) adalah melakukan suatu kesalahan terhadap Akta ini dan boleh didenda tidak melebihi sepuluh ribu ringgit.
(3) Jika dua orang atau lebih dilantik sebagai penerima, obligasi dan tanggungan yang dikenakan ke atas seseorang penerima di bawah
seksyen ini hendaklah dikenakan ke atas semua orang itu bersesama dan berasingan, tertakluk kepada hak memberikan sumbangan antara mereka seperti dalam hal kontrak.
Text as at 1 November 2012 (LOM reprint); amendments made after that date may not be incorporated.
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).
